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View the recording of this thought-provoking webinar on the potential of artificial intelligence (AI) and its significance in shaping digital infrastructure and enhancing equitable outcomes for the social sector.
In this session, speakers from the philanthropic sector discussed how the power…
Congress is back in session this month and facing several decisions and deadlines that could impact your work—and bring the government to a standstill. With federal funding set to expire at the end of September, plus must-pass defense and agriculture legislation that’s causing fights across the…
On December 28, 2012, the Treasury Department and IRS issued final and temporary regulations on Type III supporting organizations. Simultaneously, proposed regulations were issued regarding payout for Type III non-functionally integrated supporting organizations. This analysis focuses on the areas…
The Treasury Department released its report on donor-advised funds (DAFs) and supporting organizations (SOs) in December of 2011. This report, mandated by the Pension Protection Act of 2006, was due in August 2007.
The report is 109 pages, including appendices, and is divided into five chapters…
This resource is a Council Summary of IRS Interim Guidance found in IRS Notice 2006-109, issued December 6, 2006, and explains steps for determining supporting organization status, and important information on the employer disaster relief fund exemption.
Responding to requests from the Council…
With a little caution, community foundations can support the charitable activities of non-charities.
A chamber of commerce requests a grant to start a computer-training program.
A gardening club asks for money to cover a local beautification project.
A cemetery association seeks support…
Generally, there is no legal restriction against making grants to churches, synagogues, mosques or other religious institutions. But there are some things foundations interested in such grantmaking should know.
For years, private foundations and public charities have recognized religious…
Private foundations and donor-advised funds must follow special rules when making grants to certain supporting organizations.
Why is it important to determine if a public charity grantee is a supporting organization?
Supporting organizations are a type of Section 501(c)(3) public charity.…